T.C. Memo. 2004-77
UNITED STATES TAX COURT
J. THOMAS AND HENRIETTA A. HARDIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14301-01. Filed March 22, 2004.
J. Thomas Hardin, for petitioners.
Mark D. Eblen, for respondent.
MEMORANDUM OPINION
KROUPA, Judge: Respondent determined a deficiency of
$63,0631 in petitioners’ Federal income tax for 1996 and an
accuracy-related penalty of $12,613 under section 6662(a)2
1 All amounts have been rounded to the nearest dollar.
2 All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
(continued...)
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